With the first half of property taxes due Dec. 22, taxpayers may wonder how much of their taxes go to different taxing entities.
Property taxes are measured in mills. A mill is one-tenth of one percent of a property’s assessed value.
Different kinds of property are assessed at different rates, but a residential property’s assessed value is 11.5 percent of its appraised value.
A taxpayer who owns a residential property appraised at $75,000 would pay $8.63 per mill in property taxes.
Adding the different levies in a city results in the total levy paid by taxpayers in that city.
The levy is 213.8 in Burns, which would mean $1,844 of property taxes are paid on a $75,000 home.
Taxpayers in Durham face a total levy of 134.0 mills, the lowest in Marion County. On a $75,000 home that would be $1,156 of property taxes.
In Florence the levy is 209.1 mills, for a tax bill of $1,803 on a $75,000 home.
The levy in Goessel is 183.0 mills. A taxpayer with a $75,000 home would pay $1,578 in property taxes.
Taxpayers in Hillsboro must pay a 162.4 mill levy. A $75,000 home would have a $1,400 tax bill.
In Lehigh the total levy is 186.1 mills. That would cost a homeowner $1,605 on a $75,000 house.
The levy in Lincolnville is 192.2 mills, for a tax bill of $1658 on a $75,000 house.
Lost Springs has a 150.2 mill levy. The tax bill on a $75,000 residence would be $1,295.
Taxpayers in Marion face a 185 mill levy. Footing the tax bill on a $75,000 house would cost $1,595. A homeowner in the Cottonwood Drainage District would owe an extra $43.
Peabody taxpayers not in the hospital district have a levy of 202.7 mills, or $1,748 on a $75,000 home. Those in the hospital district pay 214.1 mills, or $1,847 for a $75,000 house.
Ramona has the highest total levy in Marion County: 246.6 mills. A house appraised at $75,000 would have a $2,127 tax bill.
In Tampa the total levy is 185.1 mills. A taxpayer would owe $1,596 in property taxes for a $75,000 residence.
State and County
The State of Kansas taxes 1.5 mills on all taxable property in the state. That is unchanged from 2007.
Marion County property tax is 63.4 mills, up 4.0 mills from 2007. County and state property taxes together are 64.9 mills, and they are paid on all taxable property in the county.
City mill levies vary greatly — the mill in Ramona is 108.7 mills higher than in Durham.
- Burns — 73.5 mills, down less than one mill
- Durham — 5.3 mills, the lowest in Marion County, up less than one mill
- Florence — 85.3 mills, down 3.4 mills
- Goessel — 55.6 mills, down 1.2 mills
- Hillsboro — 40.1 mills, down less than one mill
- Lehigh — 61.5 mills, down less than one mill
- Lincolnville — 58.7 mills, down less than one mill
- Lost Springs — 19.8 mills, up less than one mill
- Marion — 61.2 mills, up 2.7 mills
- Peabody — 73.6 mills, down 2.4 mills
- Ramona — 114.0 mills, highest in Marion County, down 9.0 mills
- Tampa — 54.4 mills, up 1.3 mills
School districts make up a substantial portion of property taxes everywhere in the county.
USD 397, including Lincolnville, Lost Springs, Ramona, and Tampa, set a 45.4 mill levy. That is the lowest school mill levy in Marion County.
The 2008 mill levy in Peabody-Burns USD 398 is 55.7.
Taxpayers in Marion and Florence will pay 46.4 mills to USD 408.
USD 410, which includes Durham, Hillsboro, and Lehigh, has a 57.4 mill tax rate.
Goessel USD 411 set a 57.6 mill levy, the highest in the county.
Marion County Hospital District Number 1 set a levy of 12.6 mills. The district includes Burns, Florence, Lincolnville, Lost Springs, Marion, Ramona, Tampa, and part of Peabody.
In 2007, the hospital district levy was 12.7 mills.
There are several fire districts in Marion County with tax-levying authority.
Taxpayers in Burns pay a 6.5 mill levy to their fire district. The fire district in Durham levies 4.3 mills. In Goessel the fire district set a 5.0 mill levy for 2008.
The fire district serving Lincolnville levies a little more than eight mills, while taxpayers in Lost Springs pay nearly 5.5 mills to their fire district, and Peabody 2.6 mills.
The fire district serving Ramona set a 7.0 mill levy in 2008. Tampa’s fire district has a 4.4 mill levy.
Florence, Hillsboro, Lehigh, and Marion don’t pay taxes to a fire district.
The townships in Marion County tax considerably less than the county, school districts, and most cities, and some levy no taxes at all.
- Catlin — less than one mill
- Centre — 3.2 mills
- Doyle — 2 mills
- Durham Park — less than one mill
- East Branch — less than one mill
- Fairplay — less than one mill
- Gale — 1.5 mills
- Grant — 1.3 mills
- Lehigh — 4.1 mills
- Liberty — 1.7 mills
- Logan — less than one mill
- Menno — less than one mill
- Peabody — 1.3 mills
- Risley — 2.9 mills
- Wilson — 1.1 mills
- Blaine, Clark, Clear Creek, Colfax, Lost Springs, Milton, Moore, and West Branch — no levy
There are several taxing cemetery districts in Marion County. They levy a smaller amount than the county, school districts, and cities.
Taxpayers in Burns pay less than one mill to the cemetery district. In Lincolnville the cemetery district levies 1.0 mills in taxes. The cemetery district in Lost Springs set levy less than one mill for 2008.
The cemetery district serving Peabody set a levy of 2.2 mills. Taxpayers in Ramona pay 1.4 mills to the cemetery district. In Tampa the cemetery district levied 1.9 mills.
Taxpayers in Durham, Florence, Goessel, Hillsboro, Lehigh, and Marion do not pay taxes to a cemetery district.
Taxpayers in parts of Marion County pay between one and two mills to a library district.
Durham, Lehigh, Lincolnville, Lost Springs, Ramona, and Tampa taxpayers pay 1.5 mills. A 1.0 mill levy is taxed on part of Peabody.
Part of Marion is in the Cottonwood Valley Drainage District, which set a levy of 5.0 mills for 2008.
The city of Peabody is in Marion Watershed District 86, which set a 2.5 mill levy.
The Kansas Constitution has 10 property categories for property taxes. Property owners pay taxes on a percentage of a property’s appraised value, determined by the category the property belongs to.
Residential property is divided into two categories, residential and farm residential. Both categories are assessed taxes on 11.5 percent of the appraised value.
Land devoted to agricultural use is assessed at 30 percent, and improvements on land devoted to agricultural use are assessed at 25 percent.
Property tax is assessed on 12 percent of a vacant lot’s appraised value.
Not-for-profit organizations pay tax on 12 percent of the appraised value of property they own and operate.
Commercial and industrial property are taxed on 25 percent of its appraised value.
A locally assessed public utility pays tax on 33 percent of its appraised value.
All other property not in one of the above categories is taxed on 30 percent of its appraised value. No property tax is paid on a tax-exempt property.
Marion County collects property taxes for other taxing entities in the county and forwards the tax money to those districts.
This year the Kansas legislature renewed a property tax credit for